2018 (9) TMI 973

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..... ESENTED BY :  Shri M. Rama Chandra Murthy, for the Assessee. ORDER M/s  Agarwal Industries Private Limited, Plot No. 5A/1, Vakalapudi, IDA, Kakinada-533007 (hereinafter also referred as applicant), having GSTIN : 37AACCA0094RIZA are engaged in manufacturing of ingredients of poultry feed, particularly involved in manufacturing of substitute of Rice bran oil, which is used in preparatio .....

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..... application was forwarded to the jurisdictional officers and also a copy marked to the Central Tax authorities to offer their remarks as per the Section 98(1) of CGST/APGST Act, 2017, and requested for the information. In response to communication, the concerned jurisdictional officer offered their remarks and stated that no proceedings are pending relating to the applicant, and no proceedings wer .....

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..... ubmission explaining the manufacturing process and the raw material involved in preparation of the said "Energy-G premium oil". It is submitted before us that the product under question is manufactured out of Vegetable fats/ oils and not from animal fats/ oils. That being so the classification of product is HSN 1518 and shall be subject to 5% CST as per Schedule I of Notification No. 1/2017-C.T. ( .....

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